| Scoreboard |
| Legend to Scoreboard | Industries A-C | D-G | H-Q | R-Z |
Companies 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z |
|
FV Year End Equity BV Sales NP NP Var(%) |
DIV (%) Price 52 week high/low Mkt. Cap Traded Value CPS |
EPS P/C Ratio P/E Ratio Half Yearly HEPS Industry Composite CB, XR, XB |
FV (Face Value Per Share) : The Face Value of all shares are usually Rs 10.
In cases where they are different, like Rs 100, the same is mentioned in
brackets after the name of the company.
Year End: First two digits indicate the year where as last two digits
indicate the month of the year end. For example, March '96 can be written
as 9603. In the case of companies closing their books of accounts for other
than 12 months, the number of months appears in brackets after the Year end
column. Dividend and EPS figures have been annualised where the number of
months is greater than three. All other figures, like Sales, NP, are
unannualised actuals. Wherever audited results for the latest full year
have not been declared, unaudited results (the sum of the first half and
second half figures) are displayed with a 'U' before the Full Year,
indicating that they are unaudited results, subject to change when the
audited results are declared.
Equity : The latest issued and subscribed equity capital (whether fully
paid-up or not) is shown in scoreboard. Therefore it may not always tally
with that appearing in the balance sheet. In addition, throughout the year,
equity is continuously adjusted for rights, bonus, conversion, etc, so as
to give the latest equity as far as possible. Wherever equity has changed
after the year end, an asterisk (*) appears after the EPS of that company.
BV : Book Value per share is arrived at by dividing the sum of equity
capital and reserves (excluding revaluation reserves) by the number of
equity shares. The reserves are also continuously adjusted so as to reflect
changes on the issue of fresh shares at a premium, as well as on bonus
issues. In the case of unaudited results where reserves are not available,
the reserves are calculated by adding the latest year's net profit to the
last year's reserves (updated for rights/bonus, if any) and deducting there
from the assumed dividend at the last year's declared rate. Hence,
the unaudited book value might change when the audited results are
declared.
Where price is indicated as Ex-Bonus /Ex-Rights, the corresponding figures
for Equity, Reserves, Book Value, EPS, HEPS are adjusted according to the
Bonus / Rights Ratio. This is done to arrive at a logical P/E ratio.
Sales: This column, gives in case of manufacturing companies, gross sales
inclusive of excise duty, discounts, etc. (The figure is netted off only in
cases where enough information not available in annual report. In case of
Hotels, Shipping companies, Software firms, Power & Telecom companies,
`Sales' stands for Operating income. In case of Finance companies,
Financial Institutions and Banks, `Sales' stands for 'Total Income'.
NP (Profit After Tax) : Is calculated after adjusting or writing back
income and expenditure of earlier years / of an on-recurring nature.
NP Var (%): It is the percentage variance in net profit over the
correponding previous period. LP (Loss to Profit) in the Var. (%) column
means that the company which incurred a loss in the corresponding previous
period has made a profit in the current period. PL (Profit to Loss) in the
Var. (%) column means that the company which made a profit in the
corresponding previous period has now incurred a loss. Nil in the Var. (%)
column indicates that either the figures for the corresponding previous
period are not available (NA) or the variance is insignificant. A variance
of 999 indicates that the variance is very large (more than three digits).
This occurs mostly in the case of new companies.
Div % : The annual dividend percentage declared for the particular year. In
case of company closing books for less/more than 12 months, the Div(%) is
annualised.
Price : Is the traded closing price of the scrip on the Bombay Stock
Exchange (BSE) & National Stock Exchange (NSE) for the same day. In case of
companies not traded either on BSE or NSE, the price is as quoted on other
local stock exchanges, on the previous day.
52-Week High / Low : Share price after adjusting for rights / bonuses.
Mkt. Cap. : Market Capitalisation is the total value placed upon a company
by the market. It is arrived at by multiplying the number of equity shares
(Equity / FV) by their market price. To arrive at a logical figure,
Mkt.Cap. is calculated on the diluted equity after taking into account the
future determined equity dilution.
Traded Value : The value of turnover (in lac Rs.) of shares traded during
the day on the BSE and on the NSE. A `--' is put when the scrip is not
traded on the day or when trading values are not available.
CPS (Cash Earnings Per Share) : Gross Profit minus tax divided by the
number of equity shares. CPS has been calculated only when the full-year
results are available.
EPS (Earnings Per Share) : Profit after tax reduced by preference dividend,
divided by the number of equity shares.
P/C Ratio : Market Price / CPS
P/E Ratio : Market Price / EPS
Half-Yearly : Half-yearly (first-half) Sales, NP, are included in the
scoreboard.
Half-Yearly EPS (HEPS): Half-yearly (first-half) net profit / number of
equity shares. This is the unannualised figure.
Industry Composite : Weighted average of P/C, P/E ratios of all companies
forming an industry group. The weighted average method takes the total
market capitalisation of all companies and divides it by the total
earnings. Thus, companies with a large equity base are properly weighted
and the industry composite P/E takes proper account of the P/E of such
companies. Loss-making companies are excluded. Debentures pending
conversion are not taken into account in the equity while calculating the
industry composite P/E ratios. In case of Equity, Sales, NP, Mkt. Cap.,
Value, Industry Composite is the total of the respective companies figures.
CB : cum-bonus, XB : ex-bonus, XR : ex-rights.
XB appears after the price
from the date shares become ex-bonus and continues upto two months from the
record date / book closure date for the bonus. Similarly, XR appears from
the date shares have become ex-rights and continues till the actual closure
of the rights issue. Thereafter, these are replaced by B and R
respectively, upto the next closing of books.
An asterisk (*) before the Full Year indicates new additions /updations /
corrections made this fortnight.
An asterisk (*) after the equity indicates pending equity dilution.
An asterisk (*) after the EPS indicates that the company has issued shares
after the year-end. Thus, the equity represents today's equity. The EPS is
arrived at by dividing the year-end net profit by the expanded equity. The
expansion in equity may take place for several reasons which are indicated
by putting the following marks after the price : XB; XR;R : Rights;
B : Bonus; C : Conversion; P : Public Issue; F : Foreign Issue; M : Other
miscellaneous issues.
The asterisk and the marks disappear as soon as the increase in equity is
reflected in the audited financial statement for the full year.